Answering this question

This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

Condition 1: Eligibility for Australian Government pensions and similar payments

You meet this condition if any of the following applied to you in 2014–15.

A You showed at item 6 on your return an Australian Government pension or allowance from Centrelink, or a pension, allowance or benefit from the Department of Veterans' Affairs (DVA).

B You satisfied the Centrelink age pension age requirement and were eligible for an Australian Government age pension during 2014–15, but did not receive it because you did not make a claim or because of the application of the income test or the assets test, and you satisfy one of the following:

you have been an Australian resident for age-pension purposes for either 10 continuous years or for more than 10 years of which five years were continuous

you have a qualifying residence exemption (because you arrived in Australia as a refugee or under a special humanitarian program)

you are a woman who was widowed in Australia (at a time when both you and your late partner were Australian residents), you have made a claim for the age pension and you had two years residence immediately before your claim

you received a widow B pension, widow allowance, mature age allowance or partner allowance immediately before turning age-pension age

you would qualify under an international social security agreement.

To find out whether you meet the Centrelink age pension age requirement, go to More information.

If you need help to determine your eligibility for a social security or Centrelink pension only, go to humanservices.gov.auExternal Link or phone the Department of Human Services on 13 24 68. For all other enquiries about the seniors and pensioners tax offset, phone 13 28 61.

C You satisfied the veteran pension age test and were eligible for a pension, allowance or benefit from Veterans' Affairs during 2014–15, but did not receive it because you did not make a claim or because of the application of the income test or the assets test, and you satisfy either of the following:

you are a veteran with eligible war service, or

you are a Commonwealth veteran, allied veteran or allied mariner with qualifying service.

To find out whether you meet the veteran pension age test, go to More information.

If you are not sure whether you were eligible for a payment, you can get further information from the DVA website or by phoning Veterans' Affairs.

Do you meet condition 1?

Condition 2: Income

You meet this condition if any of the following applied to you in 2014–15.

You did not have a spouse, and your rebate income was less than $50,119

You had a spouse, and the combined rebate income of you and your spouse was less than $83,580

At any time during the year you and your spouse had to live apart due to illness or because one of you was in a nursing home, and the combined rebate income of you and your spouse was less than $95,198.

Combined rebate income includes an amount in respect of which a trustee of a trust estate is liable to be assessed (and pay tax) under section 98 of the Income Tax Assessment Act 1936 in respect of your spouse.

Completing your tax return

Step 1

Work out which of the following code letters applied to your circumstances at any time in 2014–15.

Seniors and pensioners tax offset code letters

You were single, separated or widowed.

A

You and your spouse

were both eligible for the seniors and pensioners tax offset, and

'had to live apart due to illness'* or lived apart because one of you was in a nursing home.

B

Your spouse was not eligible for the seniors and pensioners tax offset, and you and your spouse lived apart due to illness or because one of you was in a nursing home.

C

You and your spouse lived together and you were both eligible for the seniors and pensioners tax offset.

D

You and your spouse lived together, but your spouse was not eligible for the seniors and pensioners tax offset.

E

*'Had to live apart due to illness' refers to situations where you and your spouse did not live together because one or both of you have an indefinitely continuing illness or infirmity and, as a result your combined living expenses were increased.

Any unused portion of tax offset

If both you and your spouse are eligible for the seniors and pensioners tax offset and one of you does not use all of it, the unused portion may be available for transfer to the other person. We will work this out automatically and transfer any entitlement.

In working out if there is any unused spouse’s seniors and pensioners tax offset available to transfer to you, we do not take your spouse’s other credits and tax offsets into account.

More information

To be eligible for an Australian Government age pension from Centrelink, on 30 June 2015 a pensioner must be 65 years old or older.

To be eligible for a pension, allowance or benefit from Veterans' Affairs you must meet the veteran pension age test and on 30 June 2015 and be 60 years old or older.

You meet the veteran pension age test if one of the following applied to you and you were eligible for a pension, allowance or benefit under the Veterans' Entitlements Act 1986.

You have eligible war service, that is, service in World War II or operational service as a member of the Australian Defence Force.

You are a Commonwealth or allied veteran who served in a conflict in which the Australian Defence Force was engaged during a period of hostilities that is, World War II, or in Korea, Malaya, Indonesia or Vietnam.

You are an Australian or allied mariner who served during World War II.

You are the war widow or widower of a former member of the Australian Defence Force.

'Pension, allowance or benefit' includes:

disability pension

service pension, and

white or gold Repatriation health cards for treatment entitlements.

If you are not sure if you meet the veteran pension age test, go to the DVA website or phone Veterans' Affairs on 13 32 54.

Our commitment to you

We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.